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Montana State Tax Form 2011

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Montana State Tax Form 2011

Montana state tax form 2011 Publication 51 - Main Content Table of Contents 1. Montana state tax form 2011 Taxpayer Identification NumbersWhen you receive your EIN. Montana state tax form 2011 Registering for SSNVS. Montana state tax form 2011 2. Montana state tax form 2011 Who Are Employees?Crew Leaders Business Owned and Operated by Spouses 3. Montana state tax form 2011 Wages and Other Compensation 4. Montana state tax form 2011 Social Security and Medicare TaxesThe $150 Test or the $2,500 Test Social Security and Medicare Tax Withholding 5. Montana state tax form 2011 Federal Income Tax WithholdingImplementation of lock-in letter. Montana state tax form 2011 Seasonal employees and employees not currently performing services. Montana state tax form 2011 Termination and re-hire of employees. Montana state tax form 2011 How To Figure Federal Income Tax Withholding 6. Montana state tax form 2011 Required Notice to Employees About Earned Income Credit (EIC) 7. Montana state tax form 2011 Depositing TaxesWhen To Deposit How To Deposit Deposit Penalties Employers of Both Farm and Nonfarm Workers 8. Montana state tax form 2011 Form 943 9. Montana state tax form 2011 Reporting Adjustments on Form 943Current Year Adjustments Prior Year Adjustments 10. Montana state tax form 2011 Federal Unemployment (FUTA) Tax 11. Montana state tax form 2011 Reconciling Wage Reporting Forms 13. Montana state tax form 2011 Federal Income Tax Withholding MethodsWage Bracket Method Percentage Method Alternative Methods of Federal Income Tax Withholding How To Get Tax Help 1. Montana state tax form 2011 Taxpayer Identification Numbers If you are required to withhold any federal income, social security, or Medicare taxes, you will need an employer identification number (EIN) for yourself. Montana state tax form 2011 Also, you will need the SSN of each employee and the name of each employee as shown on the employee's social security card. Montana state tax form 2011 Employer identification number (EIN). Montana state tax form 2011   An employer identification number (EIN) is a nine-digit number that the IRS issues. Montana state tax form 2011 The digits are arranged as follows: 00-0000000. Montana state tax form 2011 It is used to identify the tax accounts of employers and certain others who have no employees. Montana state tax form 2011 Use your EIN on all of the items that you send to the IRS and SSA. Montana state tax form 2011   If you do not have an EIN, you may apply for one online. Montana state tax form 2011 Visit IRS. Montana state tax form 2011 gov and click on the Apply for an EIN Online link under Tools. Montana state tax form 2011 You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Montana state tax form 2011 Do not use a SSN in place of an EIN. Montana state tax form 2011   If you do not have an EIN by the time a return is due, write “Applied For” and the date you applied for it in the space shown for the number. Montana state tax form 2011 If you took over another employer's business, do not use that employer's EIN. Montana state tax form 2011   You should have only one EIN. Montana state tax form 2011 If you have more than one, and are not sure which one to use, call the toll-free Business and Specialty Tax Line at 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Montana state tax form 2011 Provide the EINs that you have, the name and address to which each number was assigned, and the address of your principal place of business. Montana state tax form 2011 The IRS will tell you which EIN to use. Montana state tax form 2011   For more information, see Publication 1635 or Publication 583. Montana state tax form 2011 When you receive your EIN. Montana state tax form 2011   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in the Electronic Federal Tax Payment System (EFTPS). Montana state tax form 2011 You will receive information in your Employer Identification Number (EIN) Package about Express Enrollment and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. Montana state tax form 2011 Call the toll-free number located in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your employment tax deposits. Montana state tax form 2011 If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. Montana state tax form 2011 Social security number (SSN). Montana state tax form 2011   An employee's social security number (SSN) consists of nine digits arranged as follows: 000-00-0000. Montana state tax form 2011 You must obtain each employee's name and SSN as shown on the employee's social security card because you must enter them on Form W-2. Montana state tax form 2011 Do not accept a social security card that says “Not valid for employment. Montana state tax form 2011 ” A social security number issued with this legend does not permit employment. Montana state tax form 2011 You may, but are not required to, photocopy the social security card if the employee provides it. Montana state tax form 2011 If you do not show the employee's correct name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. Montana state tax form 2011 See Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs. Montana state tax form 2011 Applying for a social security card. Montana state tax form 2011   Any employee who is legally eligible to work in the United States and does not have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation to SSA. Montana state tax form 2011 You can get Form SS-5 at SSA offices, by calling 1-800-772-1213 or 1-800-325-0778 (TTY), or from the SSA website at www. Montana state tax form 2011 socialsecurity. Montana state tax form 2011 gov/online/ss-5. Montana state tax form 2011 html. Montana state tax form 2011 The employee must complete and sign Form SS-5; it cannot be filed by the employer. Montana state tax form 2011 You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. Montana state tax form 2011 Applying for a social security number. Montana state tax form 2011   If you file Form W-2 on paper and your employee has applied for an SSN but does not have one when you must file Form W-2, enter “Applied For” on the form. Montana state tax form 2011 If you are filing electronically, enter all zeros (000-00-0000) in the social security number field. Montana state tax form 2011 When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's SSN. Montana state tax form 2011 Furnish Copies B, C, and 2 of Form W-2c to the employee. Montana state tax form 2011 Up to 25 Forms W-2c per Form W-3c, Transmittal of Corrected Wage and Tax Statements, may be filed per session over the Internet, with no limit on the number of sessions. Montana state tax form 2011 For more information, visit SSA's Employer W-2 Filing Instructions & Information webpage at www. Montana state tax form 2011 socialsecurity. Montana state tax form 2011 gov/employer. Montana state tax form 2011 Advise your employee to correct the SSN on his or her original Form W-2. Montana state tax form 2011 Correctly record the employee's name and SSN. Montana state tax form 2011   Record the name and number of each employee as they are shown on the employee's social security card. Montana state tax form 2011 If the employee's name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. Montana state tax form 2011 Continue to report the employee's wages under the old name until the employee shows you an updated social security card with the new name. Montana state tax form 2011   If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2. Montana state tax form 2011 It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. Montana state tax form 2011 IRS individual taxpayer identification numbers (ITINs) for aliens. Montana state tax form 2011   Do not accept an ITIN in place of an SSN for employee identification or for work. Montana state tax form 2011 An ITIN is issued for use by resident and nonresident aliens who need identification for tax purposes, but who are not eligible for U. Montana state tax form 2011 S. Montana state tax form 2011 employment. Montana state tax form 2011 The ITIN is a nine-digit number formatted like an SSN (for example, NNN-NN-NNNN). Montana state tax form 2011 However, it begins with the number “9” and has either a “7” or “8” as the fourth digit (for example, 9NN-7N-NNNN or 9NN-8N-NNNN). Montana state tax form 2011    An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. Montana state tax form 2011 If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for a social security number, earlier in this section. Montana state tax form 2011 Do not use an ITIN in place of an SSN on Form W-2. Montana state tax form 2011 Verification of social security numbers. Montana state tax form 2011   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 employee names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive results the next business day. Montana state tax form 2011 Visit www. Montana state tax form 2011 socialsecurity. Montana state tax form 2011 gov/employer/ssnv. Montana state tax form 2011 htm for more information. Montana state tax form 2011 Registering for SSNVS. Montana state tax form 2011   You must register online and receive authorization from your employer to use SSNVS. Montana state tax form 2011 To register, visit SSA's website at www. Montana state tax form 2011 socialsecurity. Montana state tax form 2011 gov/employer and click on the Business Services Online link. Montana state tax form 2011 Follow the registration instructions to obtain a user identification (ID) and password. Montana state tax form 2011 You will need to provide the following information about yourself and your company. Montana state tax form 2011 Name. Montana state tax form 2011 SSN. Montana state tax form 2011 Date of birth. Montana state tax form 2011 Type of employer. Montana state tax form 2011 EIN. Montana state tax form 2011 Company name, address, and telephone number. Montana state tax form 2011 Email address. Montana state tax form 2011 When you have completed the online registration process, SSA will mail a one-time activation code to your employer. Montana state tax form 2011 You must enter the activation code online to use SSNVS. Montana state tax form 2011 2. Montana state tax form 2011 Who Are Employees? Generally, employees are defined either under common law or under statutes for certain situations. Montana state tax form 2011 See Publication 15-A for details on statutory employees and nonemployees. Montana state tax form 2011 Employee status under common law. Montana state tax form 2011   Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. Montana state tax form 2011 This is so even when you give the employee freedom of action. Montana state tax form 2011 What matters is that you have the right to control the details of how the services are performed. Montana state tax form 2011 See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Montana state tax form 2011 If an employer-employee relationship exists, it does not matter what it is called. Montana state tax form 2011 The employee may be called an agent or independent contractor. Montana state tax form 2011 It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. Montana state tax form 2011 You are responsible for withholding and paying employment taxes for your employees. Montana state tax form 2011 You are also required to file employment tax returns. Montana state tax form 2011 These requirements do not apply to amounts that you pay to independent contractors. Montana state tax form 2011 The rules discussed in this publication apply only to workers who are your employees. Montana state tax form 2011 In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Montana state tax form 2011 For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. Montana state tax form 2011 Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. Montana state tax form 2011 The table in section 12, How Do Employment Taxes Apply to Farmwork , distinguishes between farm and nonfarm activities, and also addresses rules that apply in special situations. Montana state tax form 2011 Crew Leaders If you are a crew leader, you are an employer of farmworkers. Montana state tax form 2011 A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. Montana state tax form 2011 If there is no written agreement between you and the farm operator stating that you are his or her employee and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. Montana state tax form 2011 For FUTA tax rules, see section 10. Montana state tax form 2011 Business Owned and Operated by Spouses If you and your spouse jointly own and operate a farm or nonfarm business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. Montana state tax form 2011 See Publication 541, Partnerships, for more details. Montana state tax form 2011 The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. Montana state tax form 2011 Exception—Qualified joint venture. Montana state tax form 2011   For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a “qualified joint venture,” whose only members are spouses filing a joint income tax return, can elect not to be treated as a partnership for federal tax purposes. Montana state tax form 2011 A qualified joint venture conducts a trade or business where: The only members of the joint venture are spouses who file a joint income tax return, Both spouses materially participate (see Material participation in the Instructions for Schedule C (Form 1040), line G) in the trade or business (mere joint ownership of property is not enough), Both spouses elect to not be treated as a partnership, and The business is co-owned by both spouses and is not held in the name of a state law entity such as a partnership or limited liability company (LLC). Montana state tax form 2011   To make the election, all items of income, gain, loss, deduction, and credit must be divided between the spouses, in accordance with each spouse's interest in the venture, and reported on separate Schedules C or F as sole proprietors. Montana state tax form 2011 Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable. Montana state tax form 2011   Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally do not need an EIN. Montana state tax form 2011 If employment taxes are owed by the qualified joint venture, either spouse may report and pay the employment taxes due on the wages paid to the employees using the EIN of that spouse's sole proprietorship. Montana state tax form 2011 Generally, filing as a qualified joint venture will not increase the spouses' total tax owed on the joint income tax return. Montana state tax form 2011 However, it gives each spouse credit for social security earnings on which retirement benefits are based and for Medicare coverage without filing a partnership return. Montana state tax form 2011    Note. Montana state tax form 2011 If your spouse is your employee, not your partner, you must pay social security and Medicare taxes for him or her. Montana state tax form 2011   For more information on qualified joint ventures, visit IRS. Montana state tax form 2011 gov and enter “qualified joint venture” in the search box. Montana state tax form 2011 Exception—Community income. Montana state tax form 2011   If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. Montana state tax form 2011 S. Montana state tax form 2011 possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. Montana state tax form 2011 You may still make an election to be taxed as a qualified joint venture instead of a partnership. Montana state tax form 2011 See Exception—Qualified joint venture , earlier in this section. Montana state tax form 2011 3. Montana state tax form 2011 Wages and Other Compensation Cash wages that you pay to employees for farmwork are generally subject to social security tax and Medicare tax. Montana state tax form 2011 You may also be required to withhold, deposit, and report Additional Medicare Tax. Montana state tax form 2011 See section 4 for more information. Montana state tax form 2011 If the wages are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. Montana state tax form 2011 You may also be liable for FUTA tax, which is not withheld by you or paid by the employee. Montana state tax form 2011 FUTA tax is discussed in section 10. Montana state tax form 2011 Cash wages include checks, money orders, etc. Montana state tax form 2011 Do not count as cash wages the value of food, lodging, and other noncash items. Montana state tax form 2011 For more information on what payments are considered taxable wages, see Publication 15 (Circular E). Montana state tax form 2011 Commodity wages. Montana state tax form 2011   Commodity wages are not cash and are not subject to social security and Medicare taxes or federal income tax withholding. Montana state tax form 2011 However, noncash payments, including commodity wages, are treated as cash wages (see above) if the substance of the transaction is a cash payment. Montana state tax form 2011 These noncash payments are subject to social security and Medicare taxes and federal income tax withholding. Montana state tax form 2011 Other compensation. Montana state tax form 2011   Publications 15-A and 15-B discuss other forms of compensation that may be taxable. Montana state tax form 2011 Family members. Montana state tax form 2011   Generally, the wages that you pay to family members who are your employees are subject to social security and Medicare taxes, federal income tax withholding, and FUTA tax. Montana state tax form 2011 However, certain exemptions may apply for your child, spouse, or parent. Montana state tax form 2011 See the table, How Do Employment Taxes Apply to Farmwork , in section 12. Montana state tax form 2011 Household employees. Montana state tax form 2011   The wages of an employee who performs household services, such as a maid, babysitter, gardener, or cook, in your home are not subject to social security and Medicare taxes if you pay that employee cash wages of less than $1,900 in 2014. Montana state tax form 2011   Social security and Medicare taxes do not apply to cash wages for housework in your private home if it was done by your spouse or your child under age 21. Montana state tax form 2011 Nor do the taxes apply to housework done by your parent unless: You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter, and You are a widow or widower, or divorced and not remarried, or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. Montana state tax form 2011   For more information, see Publication 926, Household Employer's Tax Guide. Montana state tax form 2011    Wages for household work may not be a deductible farm expense. Montana state tax form 2011 See Publication 225, Farmer's Tax Guide. Montana state tax form 2011 Share farmers. Montana state tax form 2011   You do not have to withhold or pay social security and Medicare taxes on amounts paid to share farmers under share-farming arrangements. Montana state tax form 2011 Compensation paid to H-2A visa holders. Montana state tax form 2011   Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2 but do not report it as social security wages (box 3) or Medicare wages (box 5) on Form W-2 because compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes. Montana state tax form 2011 On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Montana state tax form 2011   An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Montana state tax form 2011 In that case, the worker must give the employer a completed Form W-4. Montana state tax form 2011 Federal income tax withheld should be reported in box 2 of Form W-2. Montana state tax form 2011 These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Montana state tax form 2011 For rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Montana state tax form 2011 4. Montana state tax form 2011 Social Security and Medicare Taxes Generally, you must withhold social security and Medicare taxes on all cash wage payments that you make to your employees. Montana state tax form 2011 You may also be required to withhold Additional Medicare Tax. Montana state tax form 2011 For more information, see Additional Medicare Tax withholding , later. Montana state tax form 2011 The $150 Test or the $2,500 Test All cash wages that you pay to an employee during the year for farmwork are subject to social security and Medicare taxes and federal income tax withholding if either of the two tests below is met. Montana state tax form 2011 You pay cash wages to an employee of $150 or more in a year for farmwork (count all cash wages paid on a time, piecework, or other basis). Montana state tax form 2011 The $150 test applies separately to each farmworker that you employ. Montana state tax form 2011 If you employ a family of workers, each member is treated separately. Montana state tax form 2011 Do not count wages paid by other employers. Montana state tax form 2011 The total that you pay for farmwork (cash and noncash) to all your employees is $2,500 or more during the year. Montana state tax form 2011 Exceptions. Montana state tax form 2011   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes, or federal income tax withholding, even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. Montana state tax form 2011   Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. Montana state tax form 2011 Social Security and Medicare Tax Withholding The social security tax rate is 6. Montana state tax form 2011 2%, for both the employee and employer, on the first $117,000 paid to each employee. Montana state tax form 2011 You must withhold at this rate from each employee and pay a matching amount. Montana state tax form 2011 The Medicare tax rate is 1. Montana state tax form 2011 45% each for the employee and employer on all wages. Montana state tax form 2011 You must withhold at this rate from each employee and pay a matching amount. Montana state tax form 2011 There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. Montana state tax form 2011 Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. Montana state tax form 2011 For details, see Publication 15-A. Montana state tax form 2011 Additional Medicare Tax withholding. Montana state tax form 2011   In addition to withholding Medicare tax at 1. Montana state tax form 2011 45%, you must withhold a 0. Montana state tax form 2011 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Montana state tax form 2011 You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Montana state tax form 2011 Additional Medicare Tax is only imposed on the employee. Montana state tax form 2011 There is no employer share of Additional Medicare Tax. Montana state tax form 2011 All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Montana state tax form 2011   For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E). Montana state tax form 2011 For more information on Additional Medicare Tax, visit IRS. Montana state tax form 2011 gov and enter “Additional Medicare Tax” in the search box. Montana state tax form 2011 Employee share paid by employer. Montana state tax form 2011   If you would rather pay a household or agricultural employee's share of the social security and Medicare taxes without withholding them from his or her wages, you may do so. Montana state tax form 2011 If you do not withhold the taxes, however, you must still pay them. Montana state tax form 2011 Any employee social security and Medicare taxes that you pay is additional income to the employee. Montana state tax form 2011 Include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages and do not include it in boxes 3 and 5. Montana state tax form 2011 Also, do not count the additional income as wages for FUTA tax purposes. Montana state tax form 2011 Different rules apply to employer payments of social security and Medicare taxes for non-household and non-agricultural employees. Montana state tax form 2011 See section 7 of Publication 15-A. Montana state tax form 2011 Withholding social security and Medicare taxes on nonresident alien employees. Montana state tax form 2011   In general, if you pay wages to nonresident alien employees, you must withhold social security and Medicare taxes as you would for a U. Montana state tax form 2011 S. Montana state tax form 2011 citizen or resident alien. Montana state tax form 2011 However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. Montana state tax form 2011 Also see Compensation paid to H-2A visa holders in section 3. Montana state tax form 2011 Religious exemption. Montana state tax form 2011    An exemption from social security and Medicare taxes is available to members of a recognized religious sect opposed to public insurance. Montana state tax form 2011 This exemption is available only if both the employee and the employer are members of the sect. Montana state tax form 2011   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Montana state tax form 2011 5. Montana state tax form 2011 Federal Income Tax Withholding Farmers and crew leaders must withhold federal income tax from the wages of farmworkers if the wages are subject to social security and Medicare taxes. Montana state tax form 2011 The amount to withhold is figured on gross wages before taking out social security and Medicare taxes, union dues, insurance, etc. Montana state tax form 2011 You may use one of several methods to determine the amount of federal income tax withholding. Montana state tax form 2011 They are discussed in section 13. Montana state tax form 2011 Form W-4. Montana state tax form 2011   To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. Montana state tax form 2011 Encourage your employees to file an updated Form W-4 for 2014, especially if they owed taxes or received a large refund when filing their 2013 tax return. Montana state tax form 2011 Advise your employees to use the IRS Withholding Calculator on the IRS website at www. Montana state tax form 2011 irs. Montana state tax form 2011 gov/individuals for help in determining how many withholding allowances to claim on their Form W-4. Montana state tax form 2011   Ask each new employee to give you a signed Form W-4 when starting work. Montana state tax form 2011 Make the form effective with the first wage payment. Montana state tax form 2011 If a new employee does not give you a completed Form W-4, withhold tax as if he or she is single, with no withholding allowances. Montana state tax form 2011 Forms in Spanish. Montana state tax form 2011   You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Montana state tax form 2011 For more information, see Publicación 17(SP). Montana state tax form 2011 Effective date of Form W-4. Montana state tax form 2011   A Form W-4 remains in effect until the employee gives you a new one. Montana state tax form 2011 When you receive a new Form W-4, do not adjust withholding for pay periods before the effective date of the new form. Montana state tax form 2011 Do not adjust withholding retroactively. Montana state tax form 2011 If an employee gives you a replacement Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4. Montana state tax form 2011 For exceptions, see Exemption from federal income tax withholding , IRS review of requested Forms W-4 , and Invalid Forms W-4 , later in this section. Montana state tax form 2011 A Form W-4 that makes a change for the next calendar year will not take effect in the current calendar year. Montana state tax form 2011 Completing Form W-4. Montana state tax form 2011   The amount of federal income tax withholding is based on marital status and withholding allowances. Montana state tax form 2011 Your employees may not base their withholding amounts on a fixed dollar amount or percentage. Montana state tax form 2011 However, the employee may specify a dollar amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on Form W-4. Montana state tax form 2011   Employees may claim fewer withholding allowances than they are entitled to claim. Montana state tax form 2011 They may do this to ensure that they have enough withholding or to offset other sources of taxable income that are not subject to withholding. Montana state tax form 2011   See Publication 505, Tax Withholding and Estimated Tax, for more information about completing Form W-4. Montana state tax form 2011 Along with Form W-4, you may wish to order Publication 505 for use by your employees. Montana state tax form 2011    Do not accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. Montana state tax form 2011 If an employee wants additional withholding, he or she should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES, Estimated Tax for Individuals, or by using the Electronic Federal Tax Payment System (EFTPS) to make estimated tax payments. Montana state tax form 2011 Exemption from federal income tax withholding. Montana state tax form 2011   Generally, an employee may claim exemption from federal income tax withholding because he or she had no federal income tax liability last year and expects none this year. Montana state tax form 2011 See the Form W-4 instructions for more information. Montana state tax form 2011 However, the wages are still subject to social security and Medicare taxes. Montana state tax form 2011   A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. Montana state tax form 2011 To continue to be exempt from withholding in the next calendar year, an employee must give you a new Form W-4 by February 15. Montana state tax form 2011 If the employee does not give you a new Form W-4 by February 15, withhold tax based on the last valid Form W-4 you have for the employee that did not claim an exemption from withholding or, if one does not exist, withhold as if he or she is single with zero withholding allowances. Montana state tax form 2011 If the employee provides a new Form W-4 claiming an exemption from withholding on February 16 or later, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Montana state tax form 2011 Withholding income taxes on the wages of nonresident alien employees. Montana state tax form 2011   In general, you must withhold federal income taxes on the wages of nonresident alien employees. Montana state tax form 2011 However, see Publication 515 for exceptions to this general rule. Montana state tax form 2011 Also see Compensation paid to H-2A visa workers in section 3. Montana state tax form 2011 Withholding adjustment for nonresident alien employees. Montana state tax form 2011   A special procedure applies for figuring the amount of income tax to withhold from wages of nonresident alien employees performing services within the United States for wages paid in 2014. Montana state tax form 2011 This procedure requires a special chart to be used with the withholding tables to determine the amount to withhold from the wages of the nonresident alien employee. Montana state tax form 2011 See Withholding adjustment for nonresident alien employees in section 9 of Publication 15 (Circular E). Montana state tax form 2011 Nonresident alien employee's Form W-4. Montana state tax form 2011   When completing Forms W-4, nonresident aliens are required to: Not claim exemption from income tax withholding; Request withholding as if they are single, regardless of their actual marital status; Claim only one allowance (if the nonresident alien is a resident of Canada, Mexico, or Korea, he or she may claim more than one allowance); and Write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4. Montana state tax form 2011   If you maintain an electronic Form W-4 system, you should provide a field for nonresident alien employees to enter nonresident alien status in lieu of writing “Nonresident Alien” or “NRA” above the dotted line on line 6. Montana state tax form 2011    A nonresident alien employee may request additional withholding at his or her option for other purposes, although such additions should not be necessary for withholding to cover federal income tax liability related to employment. Montana state tax form 2011 Form 8233. Montana state tax form 2011   If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with respect to the income exempt under the treaty, instead of Form W-4. Montana state tax form 2011 See Publication 515 for details. Montana state tax form 2011 IRS review of requested Forms W-4. Montana state tax form 2011   When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. Montana state tax form 2011 You may also be directed to send certain Forms W-4 to the IRS. Montana state tax form 2011 You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. Montana state tax form 2011 Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice. Montana state tax form 2011 The IRS may also require you to submit copies of Form W-4 to the IRS as directed by a revenue procedure or notice published in the Internal Revenue Bulletin. Montana state tax form 2011 When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation. Montana state tax form 2011   After submitting a copy of the requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4 , later in this section). Montana state tax form 2011 However, if the IRS later notifies you in writing that the employee is not entitled to claim a complete exemption from withholding or more than the maximum number of withholding allowances specified by the IRS in the written notice, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the notice (commonly referred to as a “lock-in letter”). Montana state tax form 2011 Initial lock-in letter. Montana state tax form 2011   The IRS uses information reported on Form W-2 to identify employees with withholding compliance problems. Montana state tax form 2011 In some cases, where a serious under-withholding problem is found to exist for a particular employee, the IRS may issue a lock-in letter to the employer specifying the maximum number of withholding allowances and marital status permitted for a specific employee. Montana state tax form 2011 You will also receive a copy for the employee that identifies the maximum number of withholding allowances permitted and the process by which the employee can provide additional information to the IRS for purposes of determining the appropriate number of withholding allowances. Montana state tax form 2011 If the employee is employed by you as of the date of the notice, you must furnish the employee copy to the employee within 10 business days of receipt. Montana state tax form 2011 You may follow any reasonable business practice to furnish the employee copy to the employee. Montana state tax form 2011 Implementation of lock-in letter. Montana state tax form 2011   When you receive the notice specifying the maximum number of withholding allowances and marital status permitted, you may not withhold immediately on the basis of the notice. Montana state tax form 2011 You must begin withholding tax on the basis of the notice for any wages paid after the date specified in the notice. Montana state tax form 2011 The delay between your receipt of the notice and the date to begin the withholding on the basis of the notice permits the employee to contact the IRS. Montana state tax form 2011 Seasonal employees and employees not currently performing services. Montana state tax form 2011   If you receive a notice for an employee who is not currently performing services for you, you are still required to furnish the employee copy to the employee and withhold based on the notice if any of the following apply. Montana state tax form 2011 You are paying wages for the employee's prior services and the wages are subject to income tax withholding on or after the date specified in the notice. Montana state tax form 2011 You reasonably expect the employee to resume services within 12 months of the date of the notice. Montana state tax form 2011 The employee is on a bona fide leave of absence that does not exceed 12 months or the employee has a right to reemployment after the leave of absence. Montana state tax form 2011 Termination and re-hire of employees. Montana state tax form 2011   If you are required to furnish and withhold based on the notice and the employment relationship is terminated after the date of the notice, you must continue to withhold based on the notice if you continue to pay any wages subject to income tax withholding. Montana state tax form 2011 You must also withhold based on the notice or modification notice (explained next) if the employee resumes the employment relationship with you within 12 months after the termination of the employment relationship. Montana state tax form 2011 Modification notice. Montana state tax form 2011   After issuing the notice specifying the maximum number of withholding allowances and marital status permitted, the IRS may issue a subsequent notice (modification notice) that modifies the original notice. Montana state tax form 2011 The modification notice may change the marital status and/or the number of withholding allowances permitted. Montana state tax form 2011 You must withhold federal income tax based on the effective date specified in the modification notice. Montana state tax form 2011 New Form W-4 after IRS notice. Montana state tax form 2011   After the IRS issues a notice or modification notice, if the employee provides you with a new Form W-4 claiming complete exemption from withholding or claims a marital status, a number of withholding allowances, and any additional withholding that results in less withholding than would result under the IRS notice or modification notice, you must disregard the new Form W-4. Montana state tax form 2011 You are required to withhold on the basis of the notice or modification notice unless the IRS subsequently notifies you to withhold based on the new Form W-4. Montana state tax form 2011 If the employee wants to put a new Form W-4 into effect that results in less withholding than required, the employee must contact the IRS. Montana state tax form 2011   If, after you receive an IRS notice or modification notice, your employee provides you with a new Form W-4 that does not claim exemption from federal income tax withholding and claims a marital status, a number of withholding allowances, and any additional withholding that results in more withholding than would result under the notice or modification notice, you must withhold tax on the basis of that new Form W-4. Montana state tax form 2011 Otherwise, disregard any subsequent Forms W-4 provided by the employee and withhold based on the IRS notice or modification notice. Montana state tax form 2011 Substitute Forms W-4. Montana state tax form 2011   You are encouraged to have your employees use the official version of Form W-4 to claim withholding allowances or exemption from withholding. Montana state tax form 2011 Call the IRS at 1-800-TAX-FORM (1-800-829-3676) or visit IRS. Montana state tax form 2011 gov to obtain copies of Form W-4. Montana state tax form 2011   You may use a substitute version of Form W-4 to meet your business needs. Montana state tax form 2011 However, your substitute Form W-4 must contain language that is identical to the official Form W-4 and your form must meet all current IRS rules for substitute forms. Montana state tax form 2011 At the time that you provide your substitute form to the employee, you must provide him or her with all tables, instructions, and worksheets from the current Form W-4. Montana state tax form 2011   You cannot accept a substitute Form W-4 developed by an employee, and the employee submitting such form will be treated as failing to furnish a Form W-4. Montana state tax form 2011 However, continue to use any valid Forms W-4 developed by your employees that you accepted before October 11, 2007. Montana state tax form 2011 Invalid Forms W-4. Montana state tax form 2011   Any unauthorized change or addition to Form W-4 makes it invalid. Montana state tax form 2011 This includes taking out any language by which the employee certifies that the form is correct. Montana state tax form 2011 A Form W-4 is also invalid if, by the date an employee gives it to you, he or she indicates in any way that it is false. Montana state tax form 2011 An employee who submits a false Form W-4 may be subject to a $500 penalty. Montana state tax form 2011 You may treat a Form W-4 as invalid if the employee wrote “exempt” on line 7 and also entered a number on line 5 or an amount on line 6. Montana state tax form 2011   When you get an invalid Form W-4, do not use it to figure federal income tax withholding. Montana state tax form 2011 Tell the employee that it is invalid and ask for another one. Montana state tax form 2011 If the employee does not give you a valid one, withhold taxes as if the employee was single and claiming no withholding allowances. Montana state tax form 2011 However, if you have an earlier Form W-4 for this worker that is valid, withhold as you did before. Montana state tax form 2011   For additional information about these rules, see Treasury Decision 9337, 2007-35 I. Montana state tax form 2011 R. Montana state tax form 2011 B. Montana state tax form 2011 455, available at www. Montana state tax form 2011 irs. Montana state tax form 2011 gov/irb/2007-35_IRB/ar10. Montana state tax form 2011 html. Montana state tax form 2011 Amounts exempt from levy on wages, salary, and other income. Montana state tax form 2011   If you receive a Notice of Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), or 668-W(ICS), you must withhold amounts as described in the instructions for these forms. Montana state tax form 2011 Publication 1494, Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), and 668-W(ICS), shows the exempt amount. Montana state tax form 2011 If a levy issued in a prior year is still in effect and the taxpayer submits a new Statement of Exemptions and Filing Status, use the current year Publication 1494 to compute the exempt amount. Montana state tax form 2011 How To Figure Federal Income Tax Withholding There are several ways to figure federal income tax withholding. Montana state tax form 2011 Wage bracket tables. Montana state tax form 2011 See section 13 for directions on how to use the tables. Montana state tax form 2011 Percentage method. Montana state tax form 2011 See section 13 for directions on how to use the percentage method. Montana state tax form 2011 Alternative formula tables for percentage method withholding. Montana state tax form 2011 See Publication 15-A. Montana state tax form 2011 Wage bracket percentage method withholding tables. Montana state tax form 2011 See Publication 15-A. Montana state tax form 2011 Other alternative methods. Montana state tax form 2011 See Publication 15-A. Montana state tax form 2011 Employers with automated payroll systems will find the two alternative formula tables and the two alternative wage bracket percentage method tables in Publication 15-A useful. Montana state tax form 2011 If an employee wants additional federal tax withheld, have the employee show the extra amount on Form W-4. Montana state tax form 2011 Supplemental wages. Montana state tax form 2011   Supplemental wages are wage payments to an employee that are not regular wages. Montana state tax form 2011 They include, but are not limited to, bonuses, commissions, overtime pay, accumulated sick leave, severance pay, awards, prizes, back pay and retroactive pay increases for current employees, and payments for nondeductible moving expenses. Montana state tax form 2011 Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. Montana state tax form 2011   If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax as if the total was a single payment for a regular payroll period. Montana state tax form 2011   If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold federal income tax from your employee's regular wages. Montana state tax form 2011 If you withheld federal income tax from an employee's regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages. Montana state tax form 2011 Withhold a flat 25% (no other percentage allowed). Montana state tax form 2011 If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. Montana state tax form 2011 If there are no concurrently paid regular wages, add the supplemental wages to alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period. Montana state tax form 2011 Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. Montana state tax form 2011 Subtract the tax withheld from the regular wages. Montana state tax form 2011 Withhold the remaining tax from the supplemental wages. Montana state tax form 2011 If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and previous supplemental wage payments, and withhold the remaining tax from the current payment of supplemental wages. Montana state tax form 2011 If you did not withhold federal income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b above. Montana state tax form 2011 This would occur, for example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the wages. Montana state tax form 2011    Separate rules apply to any supplemental wages exceeding $1 million that you pay to an individual during the year. Montana state tax form 2011 See section 7 in Publication 15 (Circular E) for details. Montana state tax form 2011   Regardless of the method that you use to withhold federal income tax on supplemental wages, they are generally subject to social security, Medicare, and FUTA taxes. Montana state tax form 2011 6. Montana state tax form 2011 Required Notice to Employees About Earned Income Credit (EIC) You must notify employees who have no federal income tax withheld that they may be able to claim a tax refund because of the EIC. Montana state tax form 2011 Although you do not have to notify employees who claim exemption from withholding on Form W-4 about the EIC, you are encouraged to notify any employees whose wages for 2013 were less than $46,227 ($51,567 if married filing jointly) that they may be eligible to claim the credit for 2013. Montana state tax form 2011 This is because eligible employees may get a refund of the amount of EIC that is more than the tax that they owe. Montana state tax form 2011 You will meet the notification requirement if you issue to the employee Form W-2 with the EIC notice on the back of Copy B, or a substitute Form W-2 with the same statement. Montana state tax form 2011 You may also meet the requirement by providing Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), or your own statement that contains the same wording. Montana state tax form 2011 If a substitute Form W-2 is given to the employee on time but does not have the required statement, you must notify the employee within 1 week of the date that the substitute Form W-2 is given. Montana state tax form 2011 If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement by the date that Form W-2 is required to be given. Montana state tax form 2011 If Form W-2 is not required, you must notify the employee by February 7, 2014. Montana state tax form 2011 7. Montana state tax form 2011 Depositing Taxes Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld. Montana state tax form 2011 You must use electronic funds transfer to make all federal tax deposits. Montana state tax form 2011 See How To Deposit , later in this section. Montana state tax form 2011 The credit against employment taxes for COBRA premium assistance payments is treated as a deposit of taxes on the first day of your return period. Montana state tax form 2011 For more information, see COBRA premium assistance credit under Introduction. Montana state tax form 2011 Payment with return. Montana state tax form 2011   You may make payments with Forms 943 or 945 instead of depositing if one of the following applies. Montana state tax form 2011 You report less than a $2,500 tax liability for the year (Form 943, line 11; Form 945, line 3) and you pay in full with a return that is filed on time. Montana state tax form 2011 However, if you are unsure that you will report less than $2,500, deposit under the rules explained in this section so that you will not be subject to failure-to-deposit penalties. Montana state tax form 2011 You are a monthly schedule depositor and make a payment in accordance with the Accuracy of Deposits Rule discussed later in this section. Montana state tax form 2011 This payment may be $2,500 or more. Montana state tax form 2011 Only monthly schedule depositors, defined later, are allowed to make an Accuracy of Deposits Rule payment with the return. Montana state tax form 2011 Semiweekly schedule depositors must timely deposit the amount. Montana state tax form 2011 See Accuracy of Deposits Rule and How To Deposit, later in this section. Montana state tax form 2011 When To Deposit If you employ both farm and nonfarm workers, do not combine the taxes reportable on Forms 941 or 944 with Form 943 to decide whether to make a deposit. Montana state tax form 2011 See Employers of Both Farm and Nonfarm Workers, later in this section. Montana state tax form 2011 The rules for determining when to deposit Form 943 taxes are discussed below. Montana state tax form 2011 See section 10 for the separate rules that apply to FUTA tax. Montana state tax form 2011 Under these rules, you are classified as either a monthly schedule depositor or a semiweekly schedule depositor. Montana state tax form 2011 The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often your business pays its employees or how often you are required to make deposits. Montana state tax form 2011 The terms identify which set of rules you must follow when you incur a tax liability (for example, when you have a payday). Montana state tax form 2011 The deposit schedule that you must use for a calendar year is determined from the tax liability reported on your Form 943, line 9, for the lookback period, discussed next. Montana state tax form 2011 If you reported $50,000 or less of Form 943 taxes for the lookback period, you are a monthly schedule depositor. Montana state tax form 2011 If you reported more than $50,000 of Form 943 taxes for the lookback period, you are a semiweekly schedule depositor. Montana state tax form 2011 Lookback period. Montana state tax form 2011   The lookback period is the second calendar year preceding the current calendar year. Montana state tax form 2011 For example, the lookback period for 2014 is 2012. Montana state tax form 2011 Example of deposit schedule based on lookback period. Montana state tax form 2011 Rose Co. Montana state tax form 2011 reported taxes on Form 943 as follows. Montana state tax form 2011 2012 — $48,000 2013 — $60,000 Rose Co. Montana state tax form 2011 is a monthly schedule depositor for 2014 because its taxes for the lookback period ($48,000 for calendar year 2012) were not more than $50,000. Montana state tax form 2011 However, for 2015, Rose Co. Montana state tax form 2011 is a semiweekly schedule depositor because the total taxes before adjustment for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. Montana state tax form 2011 Adjustments to lookback period taxes. Montana state tax form 2011   To determine your taxes for the lookback period, use only the tax that you reported on the original return (Form 943, line 9). Montana state tax form 2011 Do not include adjustments shown on Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Montana state tax form 2011 Example of adjustments. Montana state tax form 2011 An employer originally reported total tax of $45,000 for the lookback period in 2012. Montana state tax form 2011 The employer discovered during March 2014 that the tax reported for the lookback period was understated by $10,000 and corrected this error by filing Form 943-X. Montana state tax form 2011 The total tax reported in the lookback period is still $45,000. Montana state tax form 2011 The $10,000 adjustment is also not treated as part of the 2014 taxes. Montana state tax form 2011 Deposit period. Montana state tax form 2011   The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. Montana state tax form 2011 For monthly schedule depositors, the deposit period is a calendar month. Montana state tax form 2011 The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. Montana state tax form 2011 Monthly Deposit Schedule If the tax liability reported on Form 943, line 9, for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. Montana state tax form 2011 You must deposit Form 943 taxes on payments made during a calendar month by the 15th day of the following month. Montana state tax form 2011 Monthly schedule example. Montana state tax form 2011   Red Co. Montana state tax form 2011 is a seasonal employer and a monthly schedule depositor. Montana state tax form 2011 It pays wages each Friday. Montana state tax form 2011 It paid wages during August 2014, but did not pay any wages during September. Montana state tax form 2011 Red Co. Montana state tax form 2011 must deposit the combined tax liabilities for the August paydays by September 15. Montana state tax form 2011 Red Co. Montana state tax form 2011 does not have a deposit requirement for September (that is, due by October 15, 2014) because no wages were paid in September; therefore, it did not have a tax liability for September. Montana state tax form 2011 New employers. Montana state tax form 2011   For agricultural employers, your tax liability for any year in the lookback period before the date you started or acquired your business is considered to be zero. Montana state tax form 2011 Therefore, you are a monthly schedule depositor for the first and second calendar years of your agricultural business (but see the $100,000 Next-Day Deposit Rule , later in this section). Montana state tax form 2011 Semiweekly Deposit Schedule You are a semiweekly schedule depositor for a calendar year if the tax liability on Form 943, line 9, during your lookback period was more than $50,000. Montana state tax form 2011 Under the semiweekly deposit schedule, deposit Form 943 taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Montana state tax form 2011 Deposit amounts accumulated for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. Montana state tax form 2011 Semiweekly depositors are not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule (discussed later in this section) applies. Montana state tax form 2011 For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 by the following Wednesday. Montana state tax form 2011 If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. Montana state tax form 2011 Semiweekly schedule depositors must complete Form 943-A, Agricultural Employer's Record of Federal Tax Liability, and submit it with Form 943. Montana state tax form 2011 Semiweekly Deposit Schedule IF the payday falls on a. Montana state tax form 2011 . Montana state tax form 2011 . Montana state tax form 2011 THEN deposit taxes by the following. Montana state tax form 2011 . Montana state tax form 2011 . Montana state tax form 2011 Wednesday, Thursday, and/or Friday Wednesday Saturday, Sunday, Monday, and/or Tuesday Friday Semiweekly schedule example. Montana state tax form 2011   Green, Inc. Montana state tax form 2011 , is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. Montana state tax form 2011 Green, Inc. Montana state tax form 2011 , will deposit only once a month, but the deposit will be made under the semiweekly deposit schedule as follows. Montana state tax form 2011 Green, Inc. Montana state tax form 2011 's tax liability for the April 25, 2014 (Friday), wage payment must be deposited by April 30, 2014 (Wednesday). Montana state tax form 2011 Semiweekly deposit period spanning two quarters. Montana state tax form 2011   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. Montana state tax form 2011 For example, if you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. Montana state tax form 2011 Both deposits will be due Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). Montana state tax form 2011 Deposits on Business Days Only If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. Montana state tax form 2011 A business day is any day other than a Saturday, Sunday, or legal holiday. Montana state tax form 2011 For example, if a deposit is required to be made on Friday and Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). Montana state tax form 2011 Semiweekly schedule depositors   will always have 3 business days to make a deposit. Montana state tax form 2011 That is, if any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the deposit. Montana state tax form 2011 For example, if a semiweekly schedule depositor accumulated taxes on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). Montana state tax form 2011 Legal holiday. Montana state tax form 2011   The term “legal holiday” means any legal holiday in the District of Columbia. Montana state tax form 2011 Legal holidays for 2014 are listed below. Montana state tax form 2011 January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. Montana state tax form 2011 February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans' Day November 27— Thanksgiving Day December 25— Christmas Day $100,000 Next-Day Deposit Rule If you accumulate $100,000 or more of Form 943 taxes (that is, taxes reported on Form 943, line 11) on any day during a deposit period, you must deposit the tax by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. Montana state tax form 2011 For purposes of the $100,000 rule, do not continue accumulating a tax liability after the end of a deposit period. Montana state tax form 2011 For example, if a semiweekly schedule depositor has accumulated a liability of $95,000 on a Tuesday (of a Saturday-through-Tuesday deposit period) and accumulated a $10,000 liability on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. Montana state tax form 2011 Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. Montana state tax form 2011 However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. Montana state tax form 2011 For example, Fir Co. Montana state tax form 2011 is a semiweekly schedule depositor. Montana state tax form 2011 On Monday, Fir Co. Montana state tax form 2011 accumulates taxes of $110,000 and must deposit this amount on Tuesday, the next business day. Montana state tax form 2011 On Tuesday, Fir Co. Montana state tax form 2011 accumulates additional taxes of $30,000. Montana state tax form 2011 Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. Montana state tax form 2011 does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). Montana state tax form 2011 If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day, you become a semiweekly schedule depositor on the next day and remain so for at least the rest of the calendar year and for the following calendar year. Montana state tax form 2011 Example of the $100,000 next-day deposit rule. Montana state tax form 2011   Elm, Inc. Montana state tax form 2011 , started its business on May 1, 2014. Montana state tax form 2011 Because Elm, Inc. Montana state tax form 2011 , is a new employer, the taxes for its lookback period are considered to be zero; therefore, Elm, Inc. Montana state tax form 2011 , is a monthly schedule depositor. Montana state tax form 2011 On May 8, Elm, Inc. Montana state tax form 2011 , paid wages for the first time and accumulated taxes of $50,000. Montana state tax form 2011 On May 9 (Friday), Elm, Inc. Montana state tax form 2011 , paid wages and accumulated taxes of $60,000, for a total of $110,000. Montana state tax form 2011 Because Elm, Inc. Montana state tax form 2011 , accumulated $110,000 on May 9, it must deposit $110,000 by May 12 (Monday), the next business day. Montana state tax form 2011 Elm, Inc. Montana state tax form 2011 , became a semiweekly schedule depositor on May 10. Montana state tax form 2011 It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. Montana state tax form 2011 Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. Montana state tax form 2011 However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. Montana state tax form 2011 Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited. Montana state tax form 2011 The deposit shortfall is paid or deposited by the shortfall makeup date as described below. Montana state tax form 2011 Makeup Date for Deposit Shortfall:    Monthly Schedule Depositor—Deposit the shortfall or pay it with your return by the due date of your Form 943. Montana state tax form 2011 You may pay the shortfall with your Form 943 even if the amount is $2,500 or more. Montana state tax form 2011 Semiweekly Schedule Depositor—Deposit by the earlier of (a) the first Wednesday or Friday (whichever comes first) that falls on or after the 15th of the month following the month in which the shortfall occurred, or (b) the due date for Form 943. Montana state tax form 2011 For example, if a semiweekly schedule depositor has a deposit shortfall during February 2014, the shortfall makeup date is March 19, 2014 (Wednesday). Montana state tax form 2011 How To Deposit You must deposit employment taxes by electronic funds transfer. Montana state tax form 2011 See Payment with return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. Montana state tax form 2011 Electronic deposit requirement. Montana state tax form 2011   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Montana state tax form 2011 Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Montana state tax form 2011 If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Montana state tax form 2011   EFTPS is a free service provided by the Department of Treasury. Montana state tax form 2011 To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD). Montana state tax form 2011 You can also visit the EFTPS website at www. Montana state tax form 2011 eftps. Montana state tax form 2011 gov. Montana state tax form 2011 Additional information about EFTPS is also available in Publication 966. Montana state tax form 2011 New employers that have a federal tax obligation will be pre-enrolled in EFTPS. Montana state tax form 2011 Call the toll-free number located in your Employer Identification Number (EIN) Package to activate your enrollment and begin making your tax deposit payments. Montana state tax form 2011 See When you receive your EIN in section 1 for more information. Montana state tax form 2011 Deposit record. Montana state tax form 2011   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. Montana state tax form 2011 The number can be used as a receipt or to trace the payment. Montana state tax form 2011 Depositing on time. Montana state tax form 2011   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. Montana state tax form 2011 m. Montana state tax form 2011 Eastern time the day before the date a deposit is due. Montana state tax form 2011 If you use a third party to make a deposit on your behalf, they may have different cutoff times. Montana state tax form 2011 Same-day payment option. Montana state tax form 2011   If you fail to initiate a deposit transaction on EFTPS by 8 p. Montana state tax form 2011 m. Montana state tax form 2011 Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). Montana state tax form 2011 To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. Montana state tax form 2011 Please check with your financial institution regarding availability, deadlines, and costs. Montana state tax form 2011 Your financial institution may charge you a fee for payments made this way. Montana state tax form 2011 To learn more about the information you will need to provide to your financial institution to make a same-day wire payment, visit www. Montana state tax form 2011 eftps. Montana state tax form 2011 gov to download the Same-Day Payment Worksheet. Montana state tax form 2011 Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits for less than the required amount. Montana state tax form 2011 The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. Montana state tax form 2011 IRS may also waive deposit penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. Montana state tax form 2011 For amounts not properly deposited or not deposited on time, the penalty rates are shown next. Montana state tax form 2011 Penalty Charged for. Montana state tax form 2011 . Montana state tax form 2011 . Montana state tax form 2011 2% Deposits made 1 to 5 days late. Montana state tax form 2011 5% Deposits made 6 to 15 days late. Montana state tax form 2011 10% Deposits made 16 or more days late. Montana state tax form 2011 Also applies to amounts paid within 10 days of the date of the first notice the IRS sent asking for the tax due. Montana state tax form 2011 10% Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return. Montana state tax form 2011 See Payment with return , earlier in this section, for exceptions. Montana state tax form 2011 15% Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. Montana state tax form 2011 Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. Montana state tax form 2011 Order in which deposits are applied. Montana state tax form 2011   Deposits generally are applied to the most recent tax liability within the year. Montana state tax form 2011 If you receive a failure-to-deposit penalty notice, you may designate how your deposits are to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. Montana state tax form 2011 Follow the instructions on the penalty notice that you received. Montana state tax form 2011 For examples on how the IRS will apply deposits and more information on designating deposits, see Revenue Procedure 2001-58. Montana state tax form 2011 You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. Montana state tax form 2011 irs. Montana state tax form 2011 gov/pub/irs-irbs/irb01-50. Montana state tax form 2011 pdf. Montana state tax form 2011 Example. Montana state tax form 2011 Cedar, Inc. Montana state tax form 2011 , is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. Montana state tax form 2011 It does not make the deposit on July 15. Montana state tax form 2011 On August 15, Cedar, Inc. Montana state tax form 2011 , deposits $2,000. Montana state tax form 2011 Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. Montana state tax form 2011 Accordingly, $500 of the July 15 liability remains undeposited. Montana state tax form 2011 The penalty on this underdeposit will apply as explained above. Montana state tax form 2011 Trust fund recovery penalty. Montana state tax form 2011   If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. Montana state tax form 2011 The penalty is the full amount of the unpaid trust fund tax. Montana state tax form 2011 This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. Montana state tax form 2011   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. Montana state tax form 2011   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship. Montana state tax form 2011 A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. Montana state tax form 2011    Willfully means voluntarily, consciously, and intentionally. Montana state tax form 2011 A responsible person acts willfully if the person knows that the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. Montana state tax form 2011 “Average” failure-to-deposit penalty. Montana state tax form 2011   IRS may assess an “averaged” failure-to-deposit penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 943, line 17, when your tax liability shown on Form 943, line 11, was $2,500 or more. Montana state tax form 2011 IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 943, line 11, was $2,500 or more and you did any of the following. Montana state tax form 2011 Completed Form 943, line 17, instead of Form 943-A. Montana state tax form 2011 Failed to attach a properly completed Form 943-A. Montana state tax form 2011 Completed Form 943-A incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. Montana state tax form 2011   IRS figures the penalty by allocating your tax liability on Form 943, line 11, equally throughout the tax period. Montana state tax form 2011 Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. Montana state tax form 2011   You can avoid the penalty by reviewing your return before filing it. Montana state tax form 2011 Follow these steps before filing your Form 943. Montana state tax form 2011 If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 943, line 17. Montana state tax form 2011 If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Form 943-A in the lines that represent the dates you paid your employees. Montana state tax form 2011 Verify that your total liability shown on Form 943, line 17, or Form 943-A, line M, equals your tax liability shown on Form 943, line 11. Montana state tax form 2011 Do not show negative amounts on Form 943, line 17, or Form 943-A. Montana state tax form 2011 For prior period errors discovered after December 31, 2008, do not adjust your tax liabilities reported on Form 943, line 17, or on Form 943-A. Montana state tax form 2011 Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941 and 944 taxes). Montana state tax form 2011 Form 943 taxes and Form 941/944 taxes are not combined for purposes of applying any of the deposit schedule rules. Montana state tax form 2011 If a deposit is due, deposi
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Tax Relief for Victims of Severe Storms, Tornadoes, Straight-line Winds and Flooding in Kentucky

Updated 3/13/2012 to include Grayson, Larue, Ohio, Russell and Trimble counties.
Updated 3/12/2012 to include Magoffin and Wolfe counties.
Updated 3/9/2012 to include Bath, Campbell, Carroll, Grant, Martin, Montgomery and Rowan counties.

KY-2012-08, March 7, 2012

DETROIT — Victims of the severe storms, tornadoes, straight-line winds and flooding that started on Feb. 29, 2012 in parts of Kentucky may qualify for tax relief from the Internal Revenue Service.

The President has declared Bath, Campbell, Carroll, Grant, Grayson, Johnson, Kenton, Larue, Laurel, Lawrence, Magoffin, Martin, Menifee, Montgomery, Morgan, Ohio, Pendleton, Rowan, Russell, Trimble and Wolfe counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Feb. 29, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Feb. 29, and on or before March 15, as long as the deposits are made by March 15, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Feb. 29 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Feb. 29 and on or before May 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Feb. 29 and on or before March 15 provided the taxpayer makes these deposits by March 15.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Kentucky, Severe Storms, Tornadoes, Straight-line Winds, and Flooding” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Page Last Reviewed or Updated: 30-Jan-2014

The Montana State Tax Form 2011

Montana state tax form 2011 5. Montana state tax form 2011   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Montana state tax form 2011 Free help with your tax return. Montana state tax form 2011   You can get free help preparing your return nationwide from IRS-certified volunteers. Montana state tax form 2011 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Montana state tax form 2011 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Montana state tax form 2011 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Montana state tax form 2011 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Montana state tax form 2011 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Montana state tax form 2011 gov, download the IRS2Go app, or call 1-800-906-9887. Montana state tax form 2011   As part of the TCE program, AARP offers the Tax-Aide counseling program. Montana state tax form 2011 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Montana state tax form 2011 aarp. Montana state tax form 2011 org/money/taxaide or call 1-888-227-7669. Montana state tax form 2011 For more information on these programs, go to IRS. Montana state tax form 2011 gov and enter “VITA” in the search box. Montana state tax form 2011 Internet. Montana state tax form 2011    IRS. Montana state tax form 2011 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Montana state tax form 2011 Download the free IRS2Go app from the iTunes app store or from Google Play. Montana state tax form 2011 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Montana state tax form 2011 Check the status of your 2013 refund with the Where's My Refund? application on IRS. Montana state tax form 2011 gov or download the IRS2Go app and select the Refund Status option. Montana state tax form 2011 The IRS issues more than 9 out of 10 refunds in less than 21 days. Montana state tax form 2011 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Montana state tax form 2011 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Montana state tax form 2011 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Montana state tax form 2011 Use the Interactive Tax Assistant (ITA) to research your tax questions. Montana state tax form 2011 No need to wait on the phone or stand in line. Montana state tax form 2011 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Montana state tax form 2011 When you reach the response screen, you can print the entire interview and the final response for your records. Montana state tax form 2011 New subject areas are added on a regular basis. Montana state tax form 2011  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Montana state tax form 2011 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Montana state tax form 2011 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Montana state tax form 2011 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Montana state tax form 2011 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Montana state tax form 2011 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Montana state tax form 2011 You can also ask the IRS to mail a return or an account transcript to you. Montana state tax form 2011 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Montana state tax form 2011 gov or by calling 1-800-908-9946. Montana state tax form 2011 Tax return and tax account transcripts are generally available for the current year and the past three years. Montana state tax form 2011 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Montana state tax form 2011 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Montana state tax form 2011 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Montana state tax form 2011 Check the status of your amended return using Where's My Amended Return? Go to IRS. Montana state tax form 2011 gov and enter Where's My Amended Return? in the search box. Montana state tax form 2011 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Montana state tax form 2011 It can take up to 3 weeks from the date you mailed it to show up in our system. Montana state tax form 2011 Make a payment using one of several safe and convenient electronic payment options available on IRS. Montana state tax form 2011 gov. Montana state tax form 2011 Select the Payment tab on the front page of IRS. Montana state tax form 2011 gov for more information. Montana state tax form 2011 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Montana state tax form 2011 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Montana state tax form 2011 gov. Montana state tax form 2011 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Montana state tax form 2011 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Montana state tax form 2011 gov. Montana state tax form 2011 Request an Electronic Filing PIN by going to IRS. Montana state tax form 2011 gov and entering Electronic Filing PIN in the search box. Montana state tax form 2011 Download forms, instructions and publications, including accessible versions for people with disabilities. Montana state tax form 2011 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Montana state tax form 2011 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Montana state tax form 2011 An employee can answer questions about your tax account or help you set up a payment plan. Montana state tax form 2011 Before you visit, check the Office Locator on IRS. Montana state tax form 2011 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Montana state tax form 2011 If you have a special need, such as a disability, you can request an appointment. Montana state tax form 2011 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Montana state tax form 2011 Apply for an Employer Identification Number (EIN). Montana state tax form 2011 Go to IRS. Montana state tax form 2011 gov and enter Apply for an EIN in the search box. Montana state tax form 2011 Read the Internal Revenue Code, regulations, or other official guidance. Montana state tax form 2011 Read Internal Revenue Bulletins. Montana state tax form 2011 Sign up to receive local and national tax news and more by email. Montana state tax form 2011 Just click on “subscriptions” above the search box on IRS. Montana state tax form 2011 gov and choose from a variety of options. Montana state tax form 2011    Phone. Montana state tax form 2011 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Montana state tax form 2011 Download the free IRS2Go app from the iTunes app store or from Google Play. Montana state tax form 2011 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Montana state tax form 2011 gov, or download the IRS2Go app. Montana state tax form 2011 Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Montana state tax form 2011 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Montana state tax form 2011 Most VITA and TCE sites offer free electronic filing. Montana state tax form 2011 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Montana state tax form 2011 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Montana state tax form 2011 Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Montana state tax form 2011 If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Montana state tax form 2011 The IRS issues more than 9 out of 10 refunds in less than 21 days. Montana state tax form 2011 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Montana state tax form 2011 Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Montana state tax form 2011 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Montana state tax form 2011 Note, the above information is for our automated hotline. Montana state tax form 2011 Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Montana state tax form 2011 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Montana state tax form 2011 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Montana state tax form 2011 It can take up to 3 weeks from the date you mailed it to show up in our system. Montana state tax form 2011 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Montana state tax form 2011 You should receive your order within 10 business days. Montana state tax form 2011 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Montana state tax form 2011 If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Montana state tax form 2011 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Montana state tax form 2011 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Montana state tax form 2011 These individuals can also contact the IRS through relay services such as the Federal Relay Service. Montana state tax form 2011    Walk-in. Montana state tax form 2011 You can find a selection of forms, publications and services — in-person. Montana state tax form 2011 Products. Montana state tax form 2011 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Montana state tax form 2011 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Montana state tax form 2011 Services. Montana state tax form 2011 You can walk in to your local TAC for face-to-face tax help. Montana state tax form 2011 An employee can answer questions about your tax account or help you set up a payment plan. Montana state tax form 2011 Before visiting, use the Office Locator tool on IRS. Montana state tax form 2011 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Montana state tax form 2011    Mail. Montana state tax form 2011 You can send your order for forms, instructions, and publications to the address below. Montana state tax form 2011 You should receive a response within 10 business days after your request is received. Montana state tax form 2011 Internal Revenue Service 1201 N. Montana state tax form 2011 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Montana state tax form 2011 The Taxpayer Advocate Service (TAS) is your voice at the IRS. Montana state tax form 2011 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Montana state tax form 2011   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Montana state tax form 2011 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Montana state tax form 2011 You face (or your business is facing) an immediate threat of adverse action. Montana state tax form 2011 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Montana state tax form 2011   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Montana state tax form 2011 Here's why we can help: TAS is an independent organization within the IRS. Montana state tax form 2011 Our advocates know how to work with the IRS. Montana state tax form 2011 Our services are free and tailored to meet your needs. Montana state tax form 2011 We have offices in every state, the District of Columbia, and Puerto Rico. Montana state tax form 2011   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Montana state tax form 2011   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Montana state tax form 2011 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Montana state tax form 2011 Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Montana state tax form 2011 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Montana state tax form 2011 Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 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